Article 14
Canada v. Dudney, 2000 DTC 6169 (FCA) -- attach -- Article 14
office of Canadian client was not a fixed base
IC 75-6R "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada" -- attach -- Article 14
Lee, "Rent-a-Professional Arrangement Takes Advantage of Treaty Protection", Taxation of Executive Compensation and Retirement, December/January 1992, p. 536. -- attach -- Article 14
18 June 2013 Internal T.I. 2011-0393451I7 - Treaty Exemption - Fixed Base available in Canada -- attach -- Article 14
16 June 2014 Internal T.I. 2014-0527901I7 - Public Lending Right Payments under Art. 14 -- attach -- Article 14
public lending right payments not royalties
Hinkley v. MNR, 91 DTC 1336, [1991] 2 CTC 2778 (TCC) -- attach -- Article 14
Dudney v. The Queen, 99 DTC 147, [1999] 1 CTC 2267 (TCC), aff'd supra. -- attach -- Article 14
23 July 1991 Memorandum (Tax Window, No. 7, p. 15, ¶1368) -- attach -- Article 14
86 C.R. - Q.82 -- attach -- Article 14
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